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of <h1>Understanding the Pure Agent Concept in GST: Key Requirements and Impact on Supply Value and Registration Thresholds</h1> The Pure Agent concept under GST involves a person acting on behalf of a recipient to incur expenses without adding them to the value of their own supply. This is relevant for determining the value of supply for GST purposes. A pure agent must have a contractual agreement, not hold any title to the goods or services, and receive only the actual amount incurred. Expenditure as a pure agent is excluded from the value of supply if specific conditions are met, such as acting on authorization and separately indicating payments in invoices. This affects GST calculations and registration thresholds.
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